Finance Act, 1999
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Amendment of section 51 (appeals regarding value of real property) of Principal Act. |
203.—Section 51 of the Principal Act is hereby amended by the insertion of the following subsection: | |
“(2) The particulars of any transfer or lease which are presented to or obtained by the Commissioners under section 107 of the Finance Act, 1994 , shall, in any appeal under this section, be received as prima facie evidence of all matters and things stated in such particulars.”. |